 partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of -which any business, financial operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or...  Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934 - Page 370by United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pagesFull view - About this book
 | 1970 - 364 pages
...the common law meaning of partnership and may include groups not commonly called partnerships. Thus, the term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not a corporation or a trust or estate within the meaning of the Internal Revenue Code of 1954. A joint... | |
 | 1957 - 898 pages
...[TD 6175. 21 PH 3533. May 25, 1956] § 1.761-1 Terms defined — (a) Partnership — (1) In general. The term "partnership" includes a syndicate, group,...operation, or venture is carried on. and which is not a corporation or a trust or estate within the meaning of the Internal Revenue Code of 1954. The term... | |
 | 1971 - 368 pages
...the common law meaning of partnership and may include groups not commonly called partnerships. Thus, the term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not a corporation or a trust or estate within the meaning of the Internal Revenue Code of 1954. A joint... | |
 | 1972 - 452 pages
...distributions, to the partner by the partnership. § 1.761-l Terms defined. (a) Partnership — (1) In general. The term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not a corporation or a trust or estate within the meaning of the Code. The term "partnership" is broader... | |
 | 1968 - 340 pages
...the common law meaning of partnership and may include groups not commonly called partnerships. Thus, the term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not a corporation or a trust or estate within the meaning of the Internal Revenue Code of 1954. A joint... | |
 | 1971 - 428 pages
...to the partner by the partnership. § 1.761—1 Terms defined. (a) Partnership — (1) In general. The term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not a corporation or a trust or estate within the meaning of the Code. The term "partnership" is broader... | |
 | 1969 - 360 pages
...the common law meaning of partnership and may include groups not commonly called partnerships. Thus, the term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not a corporation or a trust or estate within the meaning of the Internal Revenue Code of 1954. A joint... | |
 | 1969 - 416 pages
...distributions, to the partner by the partnership. § 1.761-l Terms defined. (a) Partnership — (1) In general. The term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not a corporation or a trust or estate within the meaning of the Code. The term "partnership" is broader... | |
 | Robert W. Wood - 222 pages
...federal tax purposes. [A1 Statutory Definition of Partnership Section 76l(a) provides generally that the term "partnership" includes a syndicate, group,...operation, or venture is carried on. and which is not a corporation or a trust or an estate. It is noteworthy that the Code does not clearly require a joint... | |
 | United States. Internal Revenue Service - 1958 - 1258 pages
...Contributions Act of 1954. Section 1.761-1 (a) (1) of the Income Tax Regulations provides, in part, that the term "partnership" includes a syndicate, group,...business, financial operation, or venture is carried m, and which is not a corporation within the meaning of the Internal Revenue Code of 1954. In clarifying... | |
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